Tex.
Spec. Dist. Local Laws Code Section 3870.157
Hotel Occupancy Tax
(a)
In this section, “hotel” has the meaning assigned by Section 156.001 (Definitions), Tax Code.(b)
For purposes of this section, a reference in Subchapter A (Definitions), Chapter 352 (County Hotel Occupancy Taxes), Tax Code, to a county is a reference to the district and a reference in Subchapter A (Definitions), Chapter 352 (County Hotel Occupancy Taxes), Tax Code, to the county’s officers or governing body is a reference to the board.(c)
Except as inconsistent with this section, Subchapter A (Definitions), Chapter 352 (County Hotel Occupancy Taxes), Tax Code, governs a hotel occupancy tax authorized by this section, including the collection of the tax, subject to the limitations prescribed by Sections 352.002 (Tax Authorized)(b) and (c), Tax Code.(d)
The district may impose a hotel occupancy tax for any district purpose, including to:(1)
maintain and operate the district;(2)
construct or acquire improvements; and(3)
provide a service.(e)
The district may examine and receive information related to the imposition of hotel occupancy taxes to the same extent as if the district were a county.
Source:
Section 3870.157 — Hotel Occupancy Tax, https://statutes.capitol.texas.gov/Docs/SD/htm/SD.3870.htm#3870.157 (accessed Jun. 5, 2024).
